Course Descriptions & Syllabi

Course Descriptions & Syllabi

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Note: some or all of the courses in the subjects marked as "Transfer" can be used towards a transfer degree: Associate of Science and Arts or Associate of Engineering Science at DACC. Transferability for specific institutions and majors varies. Consult a counselor for this information.

Areas of Study | Accounting, Transfer - 5 courses
CACC101 Financial Accounting (Fall and Spring) – 3.0 hours
Course Description: This course is an introduction to the basic concepts and standards underlying financial accounting systems. The entire accounting cycle for both service and merchandising businesses is covered. Several important concepts will be studied in detail, including: revenue recognition, inventory, long-lived assets, and long-term liabilities. The course emphasizes the construction of the basic financial accounting statements - the income statement, statement of retained earnings, balance sheet, and cash flow statement - as well as their interpretation.
Notes [ T] IAI: BUS 903

CACC105 Managerial Accounting (Spring) – 3.0 hours
Course Description: Managerial Accounting provides a preview of accounting as related to the specific decision-making needs of a business’s management. This course will focus on methods used to report information to internal decision makers. Topics to be covered include: managerial accounting concepts and principles, various costing systems, cost behavior, budgeting, performance evaluations, lean accounting, differential analysis, and product pricing.
Notes [ T] IAI: BUS 904

CACC108 Intermediate Accounting I (Fall) – 3.0 hours
Course Description: This course consists of continued studies in accounting principles and applications at an intermediate level pertaining to the income statement, balance sheet, and financial reporting for interested external parties. Emphasis on asset valuation, income measurement, and preparation of financial statements.
Notes [ C]

CACC109 Intermediate Accounting II (Spring) – 3.0 hours
Course Description: This course is a continuation of Intermediate Accounting I. An examination of additional problems in financial reporting, long-term investments, current and contingent liabilities, special accounting problems and analysis, statement of cash flows and financial statement analysis.
Notes [ C]

CACC166 Cost Accounting (Spring) – 3.0 hours
Course Description: Use of costs for control and decision making with emphasis on standard costs, relevant costs, direct costing, non-manufacturing costs, and responsibility accounting. For students who have already studied the basic elements of job order and process costs and budgeting.
NotesStudent should verify transferability of CACC166 with specific college or university for acceptance with their third and fourth year requirements.
[T, C]

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